Tax Planning and Anti-Avoidance Techniques

Author: Compiled by the Writing Group of This Book
Publisher:
Publishing Date: 2006-06-01
Features: Tax avoidance and tax anti-avoidance are a pair of contradictory unities. Only by managing taxes from both the tax avoidance and tax anti-avoidance perspectives can one achieve a clear understanding of oneself and the opponent, ensuring victory in every battle. This minimizes tax risks and tax costs. The book introduces the content, methods, and techniques of tax avoidance and tax anti-avoidance, including common and popular international tax avoidance and anti-avoidance methods. It also covers tax avoidance and anti-avoidance methods closely related to businesses, as well as tax avoidance and anti-avoidance methods in various operational aspects of businesses. The strategies of both the tax authority and taxpayers, the mutual game in their interplay, and the composed response after mutual understanding. This book provides important guidance and reference value for both the tax authority and taxpayers. It is divided into two parts: Tax Avoidance and Tax Anti-Avoidance. It introduces common tax avoidance techniques used by businesses while also studying the latest inspection and supervision methods employed by tax authorities.